Former North Carolina State basketball coach Sidney Lowe has pleaded guilty to failing to file his North Carolina tax returns for three years. Lowe, who also played for the Charlotte Hornets during the 1988-89 season, entered his plea Wednesday in Wake County District Court before Judge Margaret Eagles. He received a suspended 45-day jail sentence, was placed on 36 months of unsupervised probation, must complete 100 hours of community service within the year and must pay more than $79,000 in restitution plus a $2,000 fine.